Withholding Tax Geneva

The deduction ceilings, communal multipliers and filing deadline the canton of Geneva applies for the 2026 tax period, read from the same tables our calculator uses.

Cantonal deductions — Geneva

The canton of Geneva sets its own ceilings, separate from those of the federal direct tax. These are the 13 deductions our calculator applies to it for the 2026 tax period: they decide whether ordinary taxation gains you money or costs you.

Deduction	2026 amount
Flat-rate deduction of other professional expenses	3 % of net salary · min. CHF 641 · max. CHF 1'817
Deduction of travel expenses main income	up to CHF 536
Deduction for additional meal costs without subsidy	up to CHF 3'200
Deduction for additional meal costs with subsidy	up to CHF 1'600
Deduction for gainful secondary employment	20 % of the secondary income · min. CHF 810 · max. CHF 2'429
Deduction for two income couples	up to CHF 1'054
Deduction of child care expenses by third parties	up to CHF 26'392
Maximum deduction pillar 3a with pension solution	up to CHF 7'258
Maximum deduction pillar 3a without pension solution	up to CHF 36'288
Deduction of insurance premiums and savings interest, single persons	up to CHF 2'352
Deduction of insurance premiums and savings interest, married persons	up to CHF 3'528
Deduction of insurance premiums and savings interest, child	up to CHF 962
Child deduction	flat CHF 13'698

Source: the deduction table of the canton of Geneva for 2026 — the very one our calculator applies.

Wealth tax allowances

Wealth tax is never withheld at source: it appears only under ordinary taxation. The canton of Geneva exempts the following amounts.

Deduction	2026 amount
Deduction for single persons without children	flat CHF 87'872
Deduction for married persons	flat CHF 175'743
Deduction for single parents	flat CHF 175'743
Child deduction	flat CHF 43'936

Tax multipliers — Geneva

Cantonal tax in Geneva is obtained by applying 147.5 % to the base tax. Each municipality adds its own on top: 25 % in Cologny, 51 % in Avully, across the canton's 45 municipalities. Withholding tax ignores that spread, since it applies a single average rate to the whole canton — one of the reasons switching to ordinary taxation does not give the same result from one municipality to the next.

Between Cologny and Avully the gap reaches 26 multiplier points: at equal income and equal deductions, the ordinary bill is not the same depending on the address.

Church tax is added for members of a recognised church: 16 % depending on the municipality and denomination. With no declared denomination it is not levied.

A worked example in Genève

Here is what the calculation gives in Genève for a reference profile: single, no children, no recognised religious affiliation, on the median salary of a B permit holder (CHF 5'897 a month).

Annual gross salary

CHF 70'764

Net salary on the certificate

CHF 61'449

Withholding tax deducted

CHF 6'765

Annual saving under ordinary taxation

Without a 3rd pillar: − CHF 395
With a 3rd pillar at the ceiling: CHF 1'889

On this precise profile and without a 3rd pillar, ordinary taxation costs more in Genève than withholding at source. This happens in several cantons, and the switch is irreversible: check before you file.

Amounts modelled by our calculator on the 2026 tax scales, municipality of Genève. The salary comes from the 2024 Swiss Earnings Structure Survey (FSO): median for B permit holders in the major region Geneva belongs to, as the FSO does not publish a cantonal median. Your own situation will give a different figure.

Filing the request — Geneva

The request for subsequent ordinary taxation for the 2026 tax period must reach the administration by March 31, 2027 at the latest. After that date it is inadmissible: the year is closed.

We prepare your request for the canton of Geneva from your data, free of charge; all that is left is to sign it and send it. The canton of Geneva publishes no fillable form: instead we produce a written request carrying your data and the applicable article of law.

Accepted channels

Postal mail
Online portal

Cantonal portal

Filing address

Administration fiscale cantonale Case postale 3937 1211 Genève 3

Phone — 022 327 70 00

How it works for Geneva

01
Estimate your savings
Use our free calculator with rates specific to the canton of Geneva.
02
Generate your TOU form
We produce your request for the canton of Geneva from the data you enter.
03
Submit your request
Sign it, then send the form to the tax administration of Geneva before March 31, 2027.

Frequently Asked Questions — Geneva

What is the TOU deadline in the canton of Geneva?

The request for subsequent ordinary taxation for the 2026 tax period must reach the tax administration of Geneva by March 31, 2027 at the latest. No extension is provided for: a late request is inadmissible.

How to file a TOU request in Geneva?

The canton of Geneva accepts the following channels: Postal mail, Online portal. Our service pre-fills the official form with your data; you only have to sign it and send it in.

How much can I save with TOU in Geneva?

It depends on your municipality, your marital status and your deductions. In the canton of Geneva, communal multipliers range from 25 % to 51 %: at equal income, ordinary tax is not the same from one municipality to the next, whereas withholding tax applies a single average rate. Our calculator compares the two from the cantonal tables.

Other Cantons

FRFribourg VSValais NENeuchâtel JUJura AGAargau SGSt. Gallen

Withholding tax or ordinary taxation: what really changesTwo mechanisms for the same tax. Who levies it, when, on what basis, and what switching to ordinary taxation changes for your cash flow.New to Switzerland: what awaits you on the tax sideB permit, deduction from salary, an incomplete first year, automatic switch: how Swiss tax works for someone who has just arrived.B permit deductions: what withholding tax does not give backTravel costs, meals, pillar 3a, childcare: the deductions the withholding tariff ignores, with the 2026 federal ceilings and the steps to follow.Deductible professional expenses, item by itemCommuting, meals, training, tools: what really is deductible, the federal ceilings in force, and when the flat rate beats actual expenses.Pillar 3a when you are taxed at sourcePaying into pillar 3a does not reduce withholding at source. Federal ceilings, the 31 December deadline, retroactive buy-backs since 2026 and withdrawal traps.Subsequent ordinary taxation, explained in fullWho may request the TOU, who is obliged to, until when, and why the decision is irreversible. The reference guide for B permit holders.When ordinary taxation costs you moneyThe TOU request cannot be withdrawn and commits the following years. Wealth, foreign income, an expensive municipality: the profiles that lose money.Reading your salary certificate, figure by figureThe Lohnausweis explained box by box: where to find the net salary, the withholding tax, and the only two figures needed to estimate your savings.

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